Classification of supply - supply of services or supply of goods ...

Appellate Authority confirms printing on PVC banners as composite supply; service is primary element, not goods.

March 12, 2021

Case Laws GST AAAR

Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the customer on PVC banners and supply of such printed trade advertisement - trade advertisement material - the order of AAR sustained wherein it was held that, The printing of content provided by the recipient on the PVC materials of the appellant and supply of printed trade advertising material to the recipient is a composite supply, and ‘Supply of service of printing’ is the principal supply. - AAAR

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Classification of supply - supply of services or supply of goods ...

Appellate Authority confirms printing on PVC banners as composite supply; service is primary element, not goods.

March 12, 2021

Case Laws GST AAAR

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